The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Error of facts and misapprehension of legal principles did not have any intention to evade tax. The Defendant did not have any intention to evade tax. Since cash-related expenses, such as fees for Brackers and salaries for employees, could not be disposed of at the cost of a tax return, there was a problem that only intended to use the cash of a foreign patient for the aforementioned cash-related expenses, and there was no intention to conceal it. 2) The mere fact that the Defendant received the operation expenses of the foreign patient to the employee’s account in the employee’s name was merely for convenience, and the Defendant did not use the borrowed account for

3) In order to constitute the “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act, it is an active act that makes it impossible or considerably difficult to impose and collect taxes. However, the Defendant is a mere omission of or underreporting a return, and does not intentionally prepare the account book, and the Defendant does not fall under the false bookkeeping of the account book, 2. There is no false account book or documentary evidence document in the absence of a cash receipt issued, and 3. It cannot be deemed an intentional act of tax evasion by failing to issue cash receipts, and 4. Since the sum of cash expenses not regularly treated exceeds the size of the cash sales for foreign patients, it cannot be deemed that the omission of income is actually omitted. 5. It cannot be deemed that the cash sales for foreign patients omitted are merely 8.7% of the total sales amount, and thus, it does not constitute the “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act. Therefore, the lower court’s imprisonment with labor (one year, two years suspension of execution, one year two years, and one year two years imprisonment).

2. Judgment on misconception of facts and misapprehension of legal principles

A. Before the Punishment of Tax Evaders Act was wholly amended by Act No. 9919, Jan. 1, 2010.